Maryland Property Tax Appeal — 2026 Guide

How to Appeal Your Property Tax Assessment in Maryland

The general appeal process in Maryland:

1. Meet the deadline: Appeal the triennial Notice of Assessment to the Supervisor of Assessments within 45 days of the date printed on the notice. Maryland reassesses each property once every three years (the property is split into three groups; one group is reassessed each year), and reassessment notices for the group being revalued are mailed in late December for the January 1 date of finality. A homeowner may appeal on three occasions: (1) within 45 days of a triennial Notice of Assessment under Tax-Property §14-502(a); (2) by filing a petition for review on or before the date of finality (the first working day following January 1) in the two years the property is not at reassessment, under Tax-Property §14-503; or (3) within 60 days of the date of transfer for a new owner who buys after January 1 but before the next tax year begins, under Tax-Property §14-502.
2. File a appeal: Contact your county's PTAAB or file online through your county's online portal.
3. Gather evidence: Market analysis, recent comparable sales, and documentation of property defects or errors.
4. Attend your hearing: Present your evidence to the Property Tax Assessment Appeals Board.
5. Escalate if needed: After the initial hearing, consider Property Tax Assessment Appeals Board (PTAAB) for the county — an independent board, one in each of the 24 jurisdictions.